Tax breaks for donors
Companies
What: deductibility from business income of the entire amount of the donation
Limitation: no
Example: by donating € 10,000 you have the opportunity, in the tax return, to deduct a share of € 10,000 from the business income
Normative reference: art. 83 del D. Lgs. 117/2017
Individuals
What: deduction from gross tax for an amount equal to 30% of the donation
Limitation: maximum amount equal to € 30,000
Example: by donating € 10,000 you have the opportunity to deduct a share of € 3,000 from the gross tax
Or
What: deductibility of up to 10% of the total declared income
Normative reference: art. 83 del D. Lgs. 117/2017